I used the following to set up a dynamic range named ZIP_VALUE_NAME_LIST:

=OFFSET(BATCH!$AQ$4,0,0,COUNT(BATCH!$AQ:$AQ),1)

DEST_ZIP_LIST is another dynamic range:

=OFFSET(BATCH!$AB$4,0,0,COUNT(BATCH!$AB:$AB),1)

I then want to use the indirect statement within a match formula to return
the result.

=MATCH(DEST_ZIP_LIST,INDIRECT(ZIP_VALUE_NAME_LIST) ,0)

The result is a #REF!. When I use the indirect with the absolute cell range
it works.

Any suggestions?

Thanks,

BCW